Legal Opinion

Duriron Co. v. Commissioner

United States Board of Tax Appeals

Decided December 20, 1929No. Docket No. 23930Published

Petitioner reported its income on the basis of a calendar year. Commissioner erred in computing its tax liability on another basis.

1Opinion of the Court

THE DURIRON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Duriron Co. v. Commissioner

Docket No. 23930.

United States Board of Tax Appeals

18 B.T.A. 554; 1929 BTA LEXIS 2020;

December 20, 1929, Promulgated

Petitioner reported its income on the basis of a calendar year. Commissioner erred in computing its tax liability on another basis.

Warren W. Cummingham, Esq., Chester M. Patterson, Esq., and Fred A. Woodis, Esq., for the petitioner.

Maxwell E. McDowell, Esq., and Frank B. Schlosser, Esq., for the respondent.

MURDOCK

The Commissioner determined a deficiency of $93,994.27 in the…

2Cases cited1 opinion

  1. Duriron Co. v. CommissionerUnited States Board of Tax Appeals · 1929

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